First National Bank & Trust Co. of Bethlehem v. Commonwealth

Opinion by

President Judge Bowman,

This is an appeal by the First National Bank & Trust Co. of Bethlehem from a determination of the Board of Finance and Revenue sustaining resettlement of appellant’s shares tax liability for the year 1968 by the taxing authorities. Appellant then timely appealed to this Court.

The parties have filed a stipulation of facts which dispensed with the necessity for a trial by jury under the provisions of the Act of April 22, 1874, P. L. 109, 12 P.S. §688.

From the stipulation we make the following

Findings of Fact

1. Appellant was at all times material hereto a banking…